Results 11 to 20 of about 24,946 (194)
The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition [PDF]
Journal of Economics, 2004 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Philipp J. H. Schröder
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Failure of ad valorem and specific tax equivalence under uncertainty [PDF]
International Journal of Economic Theory, 2012 AbstractApplying a framework of perfect competition under uncertainty, we contribute to the discussion of whether or not ad valorem taxes and specific taxes are equivalent. While this equivalence holds without price uncertainty, we show that ad valorem taxes and specific taxes are “almost never” equivalent in the presence of uncertainty if we require ...
Goerke, Laszlo +2 more
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Ad valorem taxes and the fiscal gap in federations [PDF]
Economics Letters, 2008 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Christos Kotsogiannis, Diego Martinez
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Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes [PDF]
SSRN Electronic Journal, 2012 This paper contributes to resolving the puzzle that in practice most countries use ad valorem (corporate income) taxation, while a large part of the tax competition literature views business taxes as unit (wealth) taxation. We point to the dual role that corporate taxation plays in attracting mobile capital, on the one hand, and in absorbing economic ...
Runkel, Marco, Hoffmann, Magnus
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Unit versus ad valorem taxes: Monopoly in general equilibrium [PDF]
Journal of Public Economics, 2007 Abstract We show that if a monopoly sector is imbedded in a general equilibrium framework and profits are taxed at one hundred percent, then unit (specific) taxation and ad valorem taxation are equivalent on the set of Pareto optima.
Blackorby, Charles, Murty, Sushama
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Tax Policies of Low Carbon in China: Effectiveness Evaluation, System Design and Prospects
Frontiers in Environmental Science, 2022 Fiscal and taxation policy tools play an important role in promoting green and low-carbon development. Based on classical tax theory, including the Potter hypothesis and the environmental Kuznets curve, this paper explores the impact of environmental tax
Ping Feng +3 more
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Australian and New Zealand Journal of Public Health, 2021 Objective: To systematically characterise sugar‐sweetened beverage (SSB) tax policy changes in Pacific Island countries and territories (PICTs) from 2000 to 2019.
Andrea Teng +7 more
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The impact of alcohol pricing policies on public health in Hong Kong, China: A modelling study
The Lancet Regional Health. Western Pacific, 2022 Summary: Background: Contrary to most developed economies, Hong Kong has reduced and eliminated taxes on beer and wine over the last 15 years and observed increasing alcohol consumption.
Carmen S. Ng +4 more
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The legal incidence of ad valorem taxes matters
Journal of Economics, 2023 AbstractIt is well known that, for a specific tax, its economic incidence does not depend on which side of the market has the legal obligation to pay the tax. In this paper, we show that, for an ad valorem tax, this legal incidence does matter for the economic incidence.
Wilfried Pauwels, Fred Schroyen
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Competition in unit vs. ad valorem taxes [PDF]
International Tax and Public Finance, 2001 This note shows that in the Sodrow-Miesowski-Wilson model, the Nash equilibrium in capital taxes depends on whether these taxes are unit (as assumed in the literature) or ad valorem (as in reality). In a symmetric version of the model with cobb-Douglas technology, public good provision is higher, and residents in both countries are better off, when ...
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